由二零二二至二三年度起，水務監督不再需要在帳目上報告名義利 得稅。因此，水務監督沒有為截至二零二三年三月三十一日止財政 年度的名義利得稅進行撥備。 截至二零二二年三月三十一日止財政年度的經營帳目內的相關稅 項如下 – The Water Authority is no longer required to report notional profits tax with effect from 2022-23. Accordingly, no notional profits tax has been provided by the Water Authority for the year ended 31 March 2023. The taxation charged to the Operating Account for the year ended 31 March 2022 represented – 3. 開支 4. 稅項 3. Expenditure 4. Taxation 2023 (百萬元) $M 2022 (百萬元) $M 員工開支 Staff costs* 1,973.1 1,973.0 運作及行政開支 Operating and administration expenses* 2,454.1 2,389.8 購買東江水的成本 Dongjiang water purchase cost 4,965.3 4,856.6 折舊 Depreciation 2,266.4 2,181.5 11,658.9 11,400.9 (百萬元) $M 名義利得稅 Notional profits tax charge for the year 0.0 以下項目的遞延稅項資產／（負債）未被確認： 未使用的稅項虧損 Deferred tax assets/(liabilities) not recognized in respect of: Unused tax loss 49,920.4 由折舊免稅額所產生的重大暫時差異 Material temporary difference arising from depreciation allowances (29,025.8) * 帳目不包括「防疫抗疫基金」撥款推行的創造職位計劃所涉及的開支。 * The expenditure relating to Job Creation Scheme funded under the Anti-epidemic Fund have been excluded. Finance and Water Charges 財 務 及 水 費 水務署 二零二二至二三年年報 WSD Annual Report 2022/23 124
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